Abstract

In the implementation of autonomy of the area must be able to dig up sources of finance especially to satisfy the requirement for funding of the government and the development of the area through the income of the area. Sources of the income of the area as the main machine in an effort to assemble the useful fund was good for financed the development in the area, some that became the source of the income of the area were from the hotel and the restaurant taxes. In this research took the title of Hotels and Restaurant Taxes Receivables Analysis against The Income State of Batu . The aim of this Research was
to know the development of the hotel tax and the restaurant as well as the contribution and the restaurant of the hotel tax towards the Income of the Area.
The development of the realization of the hotel tax and the restaurant in the Batu City during the last 6 years, that is in general reached 6,01% for the hotel tax and 17,388% for the restaurant tax, this was caused by the realization of the income of his tax of the increase restaurant was unstable or a little of the years to the year. On the whole in general the contribution and the restaurant of the hotel tax towards the Income State of the Area (PAD) for the last 6 years of 16,79% for the hotel tax and 2,64% for the
restaurant tax a year. This figure showed that the hotel tax and the restaurant had the quite significant contribution especially to the hotel tax towards The Income State of the Area (PAD) Batu City